Employee vs Sub-Contractor 0024-01 ZZall

Employee vs Sub-Contractor 0024-01 ZZall
                                    - - - Rejoice in the Lord always ... again I say Rejoice !!! - - -

                 TO: Interested Ministries                                                                                         FROM: Jim Bramer, Retired CPA-Auditor
                                                                                                                                                       FILE: 0024-01/all

                 RE: Employee vs Sub-Contractor                                                                         Originated: January 1988

As you deal with such omni-present issues, please note various Employee or Sub-Contractor characteristics below.

A> - A Sub-Contractor ordinarily has their own stationery or letterhead; and renders an invoice thereon for services rendered.

B> - An Employee usually completes a time card.

C> - A Sub-Contractor often has a Federal Employer's Identification Number; while an Employee uses only a Social Security Number.

D> - A Sub-Contractor provides services to more than one party.

E> - An Employee is usually provided with a specific place in which to work.

        Carefully review the IRS publications/articles below.

                           http://www.irs.gov/pub/irs-pdf/p15.pdf

                           http://www.irs.gov/govt/tribes/article/0,,id=134976,00.html#return

The bulk of this Publication originated in January 1988 and was   UPTD: May 09, 2011

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